During October, Seger Insurance employees earned $100,000 in wages. Social Security applied to $86,000 of these wages,

Question:

During October, Seger Insurance employees earned $100,000 in wages. Social Security applied to $86,000 of these wages, while Medicare applies to all $100,000. State and federal unemployment taxes of $1,300 and $650 are owed, respectively.

Required:
Prepare the necessary journal entry for Seger to record the employer portion of these payroll taxes.